The Influences of Business Strategy to Earnings Management: Moderated by Market Competition

DOI

10.2991/aebmr.k.200522.003How to use a DOI?

Keywords

business strategy, cost leadership strategy, differentiation strategy, earning management, market competition

Abstract

This study aims to examine the effect of cost leadership strategies on earnings management, differentiation strategies on earnings management, market competition negatively moderate the effect of cost leadership strategies on earnings management and market competition to positively moderate the effect of differentiation strategies on management. The results showed that the cost leadership strategy had a positive effect on company performance, the differentiation strategy had a negative effect on earnings management, market competition positively moderated the influence of the cost leadership strategy on earnings management, and market competition negatively moderated the effect of the differentiation strategy on management.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Anton Robiansyah
AU  - Eddy Suranta
AU  - Pratana Puspa Midiastuty
AU  - Repan Saputra
PY  - 2020
DA  - 2020/05/25
TI  - The Influences of Business Strategy to Earnings Management: Moderated by Market Competition
BT  - Proceedings of the 2nd International Seminar on Business, Economics, Social Science and Technology (ISBEST 2019)
PB  - Atlantis Press
SP  - 9
EP  - 13
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200522.003
DO  - 10.2991/aebmr.k.200522.003
ID  - Robiansyah2020
ER  -